Furniture and Household Appliances Bonus 2023

Published on May 15, 2023

While tax concessions are always appreciated in general, among the most popular are the Furniture and Household Appliances Bonus.

The last bonus, currently active, is the 2022 bonus introduced with the Budget Law 2022 extending it until the end of 2024.

So until 2024, it will be possible to take advantage of the furniture and household appliances bonus, the government's tax deduction of 50% for the purchase of large household appliances and furniture.

As anticipated, the bonus is active from 2022 and extends throughout 2023 and 2024.

However, while still speaking of a IRPEF deduction of 50% on the expenses incurred, it must be borne in mind that the ceiling of expenditure that will be covered by the bonus is not the same for all three years.

We will in fact have a maximum expenditure under the bonus of 10,000 euro for 2022, 8,000 euro for 2023 e 5,000 euro for purchases made in 2024.

As far as payments are concerned, the guideline imposed by recent governments on traceable payments continues. In fact, the only payments allowed to obtain the tax deduction are:

  • Transfer
  • Credit Card
  • Debit Card

Having finished this brief introduction, let us look in detail at what it is and especially how to obtain the Furniture and Household Appliances Bonus 2023.

Furniture and Household Appliances Bonus 2023: what is it?

The Furniture and Household Appliances Bonus is the incentive provided for the purchase of furniture and large household appliances with energy class A+.

This bonus is part of a package of concessions provided by recent governments and aimed at the renovation and redevelopment of buildings.

Introduced for the very first time back in 2013is intended for all those who are planning to buy new furniture or update their household appliances with an eye to both the environment and new technologies in the home.

In 2020, the Budget Law No. 178/2020, Art. 1, para. 58, confirmed the extension of the bonus for the years to come, however making changes to the maximum percentage of deduction of expenses. As many will recall, this extension did not only affect the incentives dedicated to the purchase of furniture and large household appliances, but also the others for the renovation and redevelopment of buildings for residential purposes.

Finally, the Budget Law 2022 - n.234/2021 extended the extension of the incentive until 2024 but with important changes in terms of ceilings.

As from 1 January 2022 we will continue to benefit from the bonus with a 50% deductionbut the maximum eligible expenditure not will be more than 16,000 euro, but of 10,000 euro for 2022, of 8,000 euro for 2023 and of 5,000 euro for the 2024.

furniture and household appliances bonus 2023
Tax accountant with calculator working at wooden table, closeup

Furniture and Household Appliances Bonus 2023: Who is eligible?

The furniture and household appliance bonus can only be obtained by taxpayers who take advantage of the Direct Deduction for all renovation or rehabilitation work on a residential property.

The purchase of furniture and household appliances may not be made in one go. The legislation in fact also provides for the possibility of multiple access to the bonusas the only limitation imposed by the rule is the expenditure ceiling.

Furniture and Household Appliances Bonus 2023: but which interventions are subject to deduction?

With regard to the types of interventions, the rule is very clear.

All of the following interventions qualify for tax deductions:

  • Ordinary Maintenance;
  • Extraordinary Maintenance;
  • Restorations;
  • Conservation Restoration;
  • Renovations on individual flats and entire buildings;
  • The Reconstruction or Restoration of a Property Damaged by Disasters;
  • Renovation of common parts of residential buildings.

As regards furniture subject to relief, we provide a short list with some examples:

  • cupboards;
  • tables;
  • chairs;
  • sofas
  • armchairs;
  • mattresses.

NOT are subject to concessions: flooring, doors, pictures, shelves, lamps, carpets, cushions and others furnishings.

As for the household appliancesincluded in the bonus are all those certified with Energy Classes A+or:

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Furniture and Household Appliances Bonus 2023: how to get it?

To be eligible for the bonus, it will be necessary to indicate all expenses to be deducted in the Income Declaration - form 730.

As already explained, only taxpayers who have made the Direct Deduction of the renovation of the building.

As you will have already guessed from the only payment methods accepted, there is an obligation to trace transactions: Bank Transfer, Credit Card and Debit Card. 

All other payment methods will not be accepted for obtaining the bonus.

The deduction will also be allowed whether the goods will be purchased with a loan or with instalment payments.

The only two conditions imposed at this juncture are that the company issuing the financing must pay the consideration in the same manner as above and that the taxpayer must have a copy of the payment receipt.

Therefore, the documents needed to apply for the bonus are:

  • The Payment Receipt;
  • The Purchase Invoice.

As these are household appliances, we point out and remind you that there is an obligation to sending purchase documentation to ENEA (National Agency for New Technologies, Energy and Sustainable Economic Development) for obtaining deductions on household appliances.

For more information on the submission procedure, we recommend you visit the following article on the ENEA website.


What happens if furniture and household appliances are bought in two different years?
This question was answered exhaustively by the IRS, indicating that it will be possible to take advantage of the deduction, but there will be no sum of the ceilings of the two years in which the purchases were made. The expenditure limit to be considered is the net of the expenses incurred in the previous year

furniture and household appliances bonus

Furniture and Household Appliances Bonus 2023: Online Purchase and Installment Payments

All furniture and appliances purchased online on e-commerce are included in the allowances.

As with the purchase in the shop, you only need to keep the invoice or the copy of the payment made in the online shop.

As already specified, it does not matter whether the payment is made in a physical or virtual shop, but that the payment is traceable.

In addition, the bonus may also be claimed by those who decide to pay in instalments.

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ArredoItaliano and the Home Appliances Bonus 2023

ArredoItaliano is pleased to announce that its store is fully compliant with the latest legislation on Bonus Home Appliances 2023.

We accept all statutory payments and issue all necessary documentation for the bonus claim and for reporting to ENEA.

Come and discover all the novelties of the new Catalogue Plados 2023.

Lots of products Made in Italy at an unbeatable price.

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